A contribuição do controle interno no desempenho operacional: estudo de caso nos centros de distribuição domiciliária dos correios em Fortaleza

Abstract

Internal control is a fundamental system within organizations because it enables managers to monitor the activities carried out in all sectors of the company. The research deals with the internal control exercised on the main operating activity of the Post Office, which is the distribution of mail. In this sense we try to evaluate the contribution of the internal control system adopted in the organization to operational performance. For this it is necessary to identify the most important points of internal control, assess the quality of the adopted control and identify the actual contribution of the despenho operational control of distribution units. The methodology used in the study was an exploratory, qualitative in nature, which used a documentary analysis and case study, a questionnaire applied to managers of five humidities distribution of Posts in Fortaleza. The results were analyzed through graphs, representing the responses in the questionnaire and it was found that the company has some distortions in the implementation of the internal control system, however, the system performs an essential function to the satisfactory performance of the units of Fortaleza. Soon, it was proven that internal control is effective contribution in operational performance, and driver of the employees towards their work.